FAC Explorer

Finding 51385 (2022-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2022-12-21
Audit: 47801
Organization: Durham County (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County's Quality Assurance and Training unit failed to ensure timely corrections on case files, with 8 out of 40 not remediated within the required timeframes.
  • Impacted Requirements: Compliance with internal policies for case file corrections, specifically the 10-day correction and 30-day supervisor review timelines.
  • Recommended Follow-Up: The County should strictly follow its policies to ensure timely remediation of quality review cases to mitigate risks of improper service delivery.

Finding Text

Finding 2022-002 Federal Agency: U.S. Department of Agriculture Federal Program: Supplemental Nutrition Assistance Program (SNAP) Cluster ALN: #10.551 and #10.561 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The County has established a Quality Assurance and Training ("QAT") unit that reviews all cases prepared by probationary employees during the mentoring and 100% QC phase of Family Economic Independence new-hire training. The unit also conducts random reviews of actions prepared by case workers (two per worker/month). The QAT unit completes quality assurance reviews using an automated QC tool that immediately sends review results to the worker and their supervisor. It is the County's policy that corrections be made by case workers within 10 days of the QAT unit's review and that the supervisors review the corrections within 30 days. During our testing of controls over eligibility, we sampled 40 case files that were reviewed by the Quality Assurance and Training unit during FY22 and noted the following: - 16 instances in which the County?s QAT unit found no corrective action necessary. - 6 instances in which the County?s QAT noted corrective actions were required and remediated within the time period specified by County policy. - 8 instances in which the County?s QAT unit noted corrective actions were required and not remediated within the time period specified by County policy ? case worker corrections not made within 10 days and not reviewed by supervisor within 30 days. CONTEXT: Out of 82 reviews performed by the Quality Assurance and Training (QAT) unit during FY22, we tested the timeliness of the corrections made to 40 files. The deficiencies above were noted in 8 of the 40 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy on when remediation must occur. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to ensure cases selected for quality review are remediated in a timely manner. Best practices in this regard are within 30 days. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.

Corrective Action Plan

Finding 2022-002 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist in managing deadlines. Proposed completion date: December 31, 2022 FEI Supervisors will review QAT cases cited in error within 10 days of receipt to verify correction/rebuttal. Supervisors are to key the date corrected in the QC tool within 30 days of the review date. FEI Supervisors are to document this expectation has been reviewed in the weekly check-in meeting minutes. Proposed completion date: December 31, 2022

Categories

Eligibility HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 51386 2022-003
    Significant Deficiency
  • 51387 2022-003
    Significant Deficiency
  • 51388 2022-003
    Significant Deficiency
  • 51389 2022-003
    Significant Deficiency
  • 51390 2022-003
    Significant Deficiency
  • 51391 2022-001
    Significant Deficiency Repeat
  • 51392 2022-001
    Significant Deficiency Repeat
  • 51393 2022-001
    Significant Deficiency Repeat
  • 51394 2022-001
    Significant Deficiency Repeat
  • 51395 2022-001
    Significant Deficiency Repeat
  • 51396 2022-002
    Significant Deficiency
  • 627827 2022-002
    Significant Deficiency
  • 627828 2022-003
    Significant Deficiency
  • 627829 2022-003
    Significant Deficiency
  • 627830 2022-003
    Significant Deficiency
  • 627831 2022-003
    Significant Deficiency
  • 627832 2022-003
    Significant Deficiency
  • 627833 2022-001
    Significant Deficiency Repeat
  • 627834 2022-001
    Significant Deficiency Repeat
  • 627835 2022-001
    Significant Deficiency Repeat
  • 627836 2022-001
    Significant Deficiency Repeat
  • 627837 2022-001
    Significant Deficiency Repeat
  • 627838 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $20.71M
93.563 Child Support Enforcement $4.20M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.62M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.40M
93.658 Foster Care_title IV-E $1.66M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $963,014
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $870,331
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $814,487
10.551 Supplemental Nutrition Assistance Program $788,029
93.568 Low-Income Home Energy Assistance $594,005
93.778 Medical Assistance Program $478,748
93.940 Hiv Prevention Activities_health Department Based $441,242
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $430,429
93.137 Community Programs to Improve Minority Health Grant Program $292,091
93.767 Children's Health Insurance Program $265,575
93.217 Family Planning_services $215,027
93.566 Refugee and Entrant Assistance_state Administered Programs $123,719
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $110,052
93.556 Promoting Safe and Stable Families $108,436
93.136 Injury Prevention and Control Research and State and Community Based Programs $107,233
14.241 Housing Opportunities for Persons with Aids $93,632
93.305 National State Based Tobacco Control Programs $88,274
16.738 Edward Byrne Memorial Justice Assistance Grant Program $82,187
93.069 Public Health Emergency Preparedness $80,000
93.645 Stephanie Tubbs Jones Child Welfare Services Program $79,710
93.268 Immunization Cooperative Agreements $64,230
93.558 Temporary Assistance for Needy Families $38,010
93.667 Social Services Block Grant $32,051
16.922 Equitable Sharing Program $27,964
93.576 Refugee and Entrant Assistance_discretionary Grants $27,312
93.994 Maternal and Child Health Services Block Grant to the States $25,270
93.919 Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer Early Detection Programs $17,550
20.600 State and Community Highway Safety $15,304
93.659 Adoption Assistance $3,560